GST rate notification amendment omits specific schedule entries and narrows an information technology software classification under the state tax framework. The Uttarakhand Goods and Services Tax rate notification is amended by omitting Serial No. 243 under the 6 per cent schedule and deleting the words 'in respect of Information Technology software' from Serial No. 452P in the higher-rate schedule. The amendment is issued under the State GST Act on the recommendation of the Council and is given retrospective effect from 27 October 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate notification amendment omits specific schedule entries and narrows an information technology software classification under the state tax framework.
The Uttarakhand Goods and Services Tax rate notification is amended by omitting Serial No. 243 under the 6 per cent schedule and deleting the words "in respect of Information Technology software" from Serial No. 452P in the higher-rate schedule. The amendment is issued under the State GST Act on the recommendation of the Council and is given retrospective effect from 27 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
